same redistributive effect as an inheritance tax but does not distort the bequest decision. -- optimal taxation … ; inheritance tax ; expenditure tax ; intergenerational wealth transfer …

The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed … the OECD. The purpose of this paper is therefore to shed light on the question whether the inheritance tax is a promising … and France using data from the Household Finance and Consumption Survey (HFCS). A change in the German inheritance tax law …